Originally Posted by King Francis
Have you even read Invisible Cities, or The Non-Existent Knight? Borges is brilliant and fascinating, and his best stories are moving, but his work displays nothing like the comic genius of Calvino, who can provide humor, pathos, and profundity within a single work. His high good humor is most evident in, as the author himself put it, the tale of "an empty suit of armor that persuades itself it is a man and carries on through its own will-power."
Well, IMHO, I prefer Borges to Calvino. His work is simply pure genius, every last word of it. Umberto Ecco has made a career by plagiarising him. He may appear rigid, but there is a dry wit there. What he may attribute to his british side.
As for humour, "A universal history of infamy", and a lot of his essays, plus his collaborations with Adolfo Bioy-Casares showcase that side of his talent.
For someone starting though, I'd recommend either Fictions or the Aleph. Both are superb.
On a tangent, similar authors to Calvino and Borges but with a more apparent comical side are Raymond Queneau [Les fleurs bleues - The blue flowers and Zazie dans le metro - Zazie in the metro (adopted into a very surrealistic film by Louis Malle)], George Perec (La vie: Mode d'Emploi - Life: a user's manual), and of course anything by Thomas Pynchon.
A final footnote: Calvino, Queneau and Perec were all members of OuLiPo (Workshop of Potential Literature), a group of writers that were borrowing patterns from mathematics, chess, the Tarot etc to use as blueprints of their work. As did Borges with the labyrinth metaphor and Pynchon with science.
A useful online resource for those interested in that vein of literature is http://www.themodernword.com/